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Even if the agreement is made prior to 01.07.2017, the liability to pay GST will arise at applicable rate if the supply is made or invoice is raised during the GST period, i.e., on or after 01.07.2017 and the payment is received thereafter.

Levy of GST — In the instant case, matter pertains to determination of the quantum of tax liability to be paid by the petitioner upon successful execution of works contract, as to whether it should be determined as per the GST regime @ 12% or under the VAT regime @5%. The department has stated that even if the agreement is made prior to 01.07.2017, the liability to pay GST will arise at applicable rate if the supply is made or invoice is raised during the GST period, i.e., on or after 01.07.2017 and the payment is received thereafter. Held that— This Court is of the view that under such circumstances, the Commissioner of Taxes, Assam will decide the exact liability of the petitioner to pay tax by referring to the said Circular No.3/2017-GST dated 24.08.2017 so that the petitioner can pay tax as liable to be paid by him either under the rate fixed under the VAT regime or under the GST regime, as the case may be. — Kushan Choudhury Vs. The State of Assam And 3 Ors., The Director Social Welfatre, The Commissioner Of Taxes, The Joint Commissioner Of Taxes [2020] 22 TAXLOK.COM 101 (Gauhati)